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Comprehensive and Detailed In-Depth B . Correct Answer: ISO 19011:2018 (Guidelines for Auditing Management Systems) states Both sources should have been retained, reviewed, and verified rather than selectively prioritizing one over the other. A . Incorrect: A former employee may have insider knowledge, but their credibility must be verified-it is not inherently more reliable. C . Incorrect: While a client is independent, their evidence is not automatically more credible than a former employee's. Relevant Standard Reference: